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<p>To be eligible for the Coronavirus Job Retention Scheme, firms must have created
and started a PAYE payroll scheme on or before 19 March 2020, enrolled for PAYE online
and have a UK bank account. Once on furlough, employees cannot work for their employer
but they can undertake training or volunteer subject to public health guidance, so
long as they are not making money for their employer or any organisation linked or
associated with their association, or providing services to their employer or any
organisation linked or associated with their association.</p><p>The arrangement between
workers and their employers remains subject to negotiation. To be eligible for the
scheme, each employee must be furloughed for a minimum of three weeks at a time. This
is consistent with public health guidance seeking to minimise the number of people
outside their homes on a regular basis. There is no restriction on the number of times
an individual could be furloughed or the maximum period, other than the life of the
scheme.</p><p> </p><p>Employers may also be able to benefit from other schemes and
measures such as the VAT deferral and the Coronavirus Large Business Interruption
Loan Scheme. Further details can be found online at: <a href="https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19"
target="_blank">https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a></p>
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